COURSE UNIT TITLE

: TAX PROCEDURE CODE

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MLY 3007 TAX PROCEDURE CODE COMPULSORY 3 0 0 5

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ZEYNEP ARIKAN

Offered to

Public Finance (Evening)
Public Finance

Course Objective

To get legal, theoretical and practical informations related to tax applications by drawing a general framework of the existing legal structure arranging the Turkish tax system, explain the concepts related to taxation, give the necessary informations about obligatory duties and tax liabilities in terms of administration and taxpayer and by introducing taxation regime under the Turkish Tax System on the basis of the basic information about taxation.

Learning Outcomes of the Course Unit

1   To explain concepts such as assessment of taxes, notification, accrual and collection with tax jurisdiction.
2   To make the distinction between adjective tax law and substantive tax law.
3   To align the application types of taxes, duties and charges with tax penalties and late fees reside in which take part in Tax Procedure Law.
4   To express all liabilities, rights and duties that taxpayer and government comply with who become a party to the taxation relation.
5   To interpret the general principles of Tax Procedure Law which procedure provisions that concern all taxes.
6   To align new proposals with expaining tax application results.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Basis of Tax Law and Taxation Authority
2 Main and Subordinate Sources of Tax Law
3 Taxation Authority, Application and Interpretation of Tax Laws
4 Tax Terms and Taxation Procedures
5 Determination of Tax Receivable
6 Tax Assessment and Announcement
7 Tax Accrual
8 Extinguishment of Tax Claim
9 Periods in Tax Law
10 Ways to Audit Taxpayers
11 Duties of the Taxpayer
12 Valuation, Amortization and Inflation Adjustment
13 Classification of Tax Crimes and Misdemeanors and Penalties
14 Special Situations Regarding Tax Misdemeanors and Crimes and Tax Penalties

Recomended or Required Reading

Main Reference:
Mehmet Tosuner and Zeynep Arıkan, Vergi Usul Hukuku, Izmir, 2023.
Supplementary Reference:
Beyanname Düzenleme Klavuzu Maliye Bakanlığı Hesap Uzmanları Kurulu.

Planned Learning Activities and Teaching Methods

Course is discussed theoretically by expression.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTEG MIDTERM GRADE MTEG * 1
3 FIN FINAL EXAM
4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

Prof. Dr. Zeynep ARIKAN
Tel: 0 232 301 02 60
E-mail: zeynep.arikan@deu.edu.tr

Prof. Dr. Yusuf KILDIŞ
Tel: 0 232 301 02 52
E-mail: yusuf.kildis@deu.edu.tr

Office Hours

Prof. Dr. Zeynep ARIKAN: Monday: 16.00 - 17.00 PM
Prof. Dr. Yusuf KILDIŞ: Tuesday: 16.00 - 17.00 PM

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 4 56
Preparation for midterm exam 1 15 15
Preparation for final exam 1 15 15
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 130

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.111
LO.211
LO.3111
LO.4111
LO.51111
LO.611111

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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